It shall be the duty of every retailer required to make a return and pay any tax under this division, to preserve those records of the gross receipts from sales or services as the director may require and it shall be the duty of every retailer to preserve for a period of five years all invoices and other records of goods, wares, merchandise, or services; and all these books, invoices, and other records shall be open to examination at any time by the department, and shall be made available within this state for examination upon reasonable notice when the director orders.
[C35, § 6943-f45; C39, § 6943.081; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.50]
94 Acts, ch 1165, §23; 99 Acts, ch 151, §22, 89
Referred to in § 422.47, 422.52, 422A.1, 422B.9, 422C.4, 455B.455
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